ACCOUNTING 1303

Introduction to Accounting

Syllabus

______

Teacher: Mrs. Y. McCallWestside High School

Email: Houston Community College

______

Course Description:

This course introduces students to general accounting concepts, principles, and procedures. Students will have the opportunity to use real –world accounting software, business documents, and financial statements. Students complete practice sets or simulations, use calculators, and process some data electronically.

This is a dual credit course. Upon successful completion of Accounting 1303, students will receive ½ high school semester credit and 3 college credits for the fall semester. Students will be enrolled into Accounting 1304 for the spring semester.

Prerequisites:

  • Approval by teacher
  • HCC enrolled (this process will take place on campus)

Course Goals:

Students will develop the skills, knowledge, and concepts necessary for individuals to conduct personal business or to further an education in the field of accounting.

Course Outline:

  • Careers and Ethics
  • The Basic Accounting Cycle
  • Cash Control Systems
  • Accounting Cycle for Merchandising Business
  • Payroll Accounting

Required Materials:

  • Laptop
  • Head Phones or Earbuds
  • Pencil with eraser
  • Ink Pen (red)
  • Highlighters (green and yellow)
  • Pocket Folder with Loose Leaf Notebook Paper or Spiral Notebook
  • Calculator – basic function (cell phones are not allowed)

Textbook/Instructional Materials:

  • McGraw-Hill Connect
  • Glencoe Accounting, First-Year Course: Real World Applications & Connections

Guerrieri, Haber, Hoyt, Turner

Online registration page:

**access will be provided in class

Attendance:

  • Students are expected to attend class regularly. Students are responsible for making up all assignments missed during an absent. It is also the student’s responsibility to communicate with the teacher to make arrangements for make-up work.
  • A student will be dropped from the course after 6 absences.

Evaluation:

Students are responsible for earning their own grades. Students will have every opportunity to earn an “A”, but it depends entirely on the student’s effort. Late work will not be accepted without prior written approval from teacher. Grades are based on the following:

Major Grades: Exams, Problems, Projects / 70%
Minor Grades: Daily Assignments, Quizzes, Homework, Notebook/Portfolio Checks, Class Participation / 30%

Exams (except for key term/concept quizzes) are open notes (not open book). It is extremely important to take good notes.

All assignments, handouts and notes are to be kept in a pocket folder or notebook. Retakes of major assignments are not the norm and limited to the teacher’s discression.

Grading Scale:

HCC / Westside
A = 100-90 / 4 points / A = 100-90 / 5 points
B = 89 -80 / 3 points / B = 89 -80 / 4 points
C = 79-70 / 2 points / C = 79-75 / 3 points
D = 69-60 / 1 points / D = 74-70 / 2 points
F = 59 and below / 0 points / F = 69 and below / 0 points
FX (failure due to non-attendance) / 0 points / I (Incomplete) / 0 points
IP (In Progress) / 0 points
W (Withdraw) / 0 points
I (Incomplete) / 0 points
AUD(Audit) / 0 points

Academic Dishonesty:

If a student violates the Honor Code, he/she will receive a “0” for the school work, a “U”in conduct, and disciplinary action. In addition, this conduct is considered a Level II violation of the Code of Student Conduct.
In cases where theft of material or use of a computer has been used in the cheating incident, a disciplinary hearing will be held to determine if an alternative educational placement is warranted.
A student is not eligible for a final exam exemption in a course where he or she has a documented instance of cheating.

What is Academic Dishonesty?

Cheating is…

Participating in a dishonest act or using the works, words, or ideas of another and claiming them as your own.

Examples include (but are not limited to):

  • Using any form of a “cheat-sheet”
  • Viewing unauthorized notes on a test or quiz
  • Looking at another student’s test or paper
  • Accepting credit for group or lab work in which you did not contribute
  • Taking a picture or making a copy of a test or answer sheet
  • Passing test or quiz information from one class to another
  • Sharing or stealing test answers
  • Having your parents or friends complete your assignments
  • Using a previous student’s work as your own
  • Buying a paper or project
  • Changing or reporting a false grade for yourself or another student
  • Allowing someone to use your answers as their own

Plagiarism is…

Using someone else’s ideas or words as your own without proper acknowledgement.

Examples include:

  • Copying documents or images from books, magazines, the Internet or other sources without proper documentation
  • Submitting a paper or other work as your own when it was created by another
  • Paraphrasing or restating another’s work without proper citations
  • Making up a citation or attributing a work to a non-existent source
  • “Fudging” data for an assignment
  • Forging a signature

Fraud is…

A deception deliberately practiced in order to secure unfair or unlawful gain.

Examples include but are not limited to:

  • Attempting to pass off someone else’s work, imagery or technology as your own or purchasing or selling an assignment from another person or from a technological resource
  • Falsifying scientific or other data submitted for academic credit
  • Forgery of signatures or tampering with official records

Syllabus Changes:

This syllabus is subject to modifications. When changes occur the teacher will advise students through the HUB and/or email.